{"id":5014,"date":"2026-08-22T15:08:53","date_gmt":"2026-08-22T08:08:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5014"},"modified":"2026-08-22T15:08:53","modified_gmt":"2026-08-22T08:08:53","slug":"doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/","title":{"rendered":"\u4e3a\u53e6\u4e00\u5bb6\u516c\u53f8\u63d0\u4f9b\u62c5\u4fdd\u7684\u516c\u53f8\u662f\u5426\u88ab\u89c6\u4e3a\u5173\u8054\u516c\u53f8\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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\u672c\u6587\u5728\u4fdd\u7559\u539f\u6709\u6cd5\u5f8b\u6846\u67b6\u6307\u5bfc\u7cbe\u795e\u7684\u540c\u65f6\uff0c\u660e\u786e\u4e86\u8bbe\u7acb\u6761\u4ef6\u548c\u4f8b\u5916\u60c5\u51b5\u3002\u4e0b\u6587\u5c06\u9010\u5b57\u9010\u53e5\u5730\u5206\u6790\u7b2c\u4e94\u6761\u7b2c\u4e8c\u6b3ed\u9879\u3001\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u7684\u4e24\u9879\u5f3a\u5236\u6027\u6570\u91cf\u6761\u4ef6\u3001\u4e09\u79cd\u4f8b\u5916\u60c5\u51b5\uff0c\u4ee5\u53ca2026\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u8d26\u524d\u7684\u4e94\u6b65\u81ea\u67e5\u6d41\u7a0b\u3002.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span 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ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_tro_thanh_diem_nong_cua_ky_quyet_toan_2026\" >\u5173\u8054\u65b9\u63d0\u4f9b\u62c5\u4fdd\u5c06\u6210\u4e3a 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u70ed\u95e8\u8bdd\u9898\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Nghi_dinh_2552026ND-CP_va_khung_nhan_dien_ben_lien_ket\" >\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u9644\u5c5e\u5408\u4f5c\u4f19\u4f34\u8bc6\u522b\u6846\u67b6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Can_cu_phap_ly_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\" >\u5224\u65ad\u62c5\u4fdd\u4f01\u4e1a\u662f\u5426\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Ba_truong_hop_loai_tru_khien_doanh_nghiep_bao_lanh_khong_phat_sinh_quan_he_lien_ket\" >\u4e09\u79cd\u6392\u9664\u6761\u6b3e\u53ef\u9632\u6b62\u62c5\u4fdd\u516c\u53f8\u4e0e\u88ab\u62c5\u4fdd\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#To_chuc_tin_dung_khong_tham_gia_dieu_hanh_kiem_soat_gop_von_dau_tu\" >\u4fe1\u8d37\u673a\u6784\u4e0d\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Khong_chiu_su_chi_phoi_cua_mot_ben_khac\" >\u4e0d\u53d7\u5176\u4ed6\u65b9\u63a7\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#To_chuc_mua_ban_xu_ly_no_100_von_Nha_nuoc\" >\u56fd\u6709\u503a\u52a1\u4e70\u5356\u53ca\u5904\u7406\u673a\u6784 100%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Quy_trinh_cac_buoc_kiem_tra_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_hay_khong\" >\u9a8c\u8bc1\u62c5\u4fdd\u516c\u53f8\u662f\u5426\u4e0e\u53e6\u4e00\u5bb6\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u6d41\u7a0b\u548c\u6b65\u9aa4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#4_tinh_huong_thuc_te_khi_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\" >\u5224\u65ad\u62c5\u4fdd\u516c\u53f8\u662f\u5426\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684 4 \u4e2a\u5b9e\u9645\u573a\u666f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_1_Dong_thoi_thoa_man_hai_dieu_kien\" >\u60c5\u51b5 1\uff1a\u4e24\u4e2a\u6761\u4ef6\u540c\u65f6\u6ee1\u8db3\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_2_Chi_dat_mot_dieu_kien\" >\u60c5\u51b5\u4e8c\uff1a\u4ec5\u6ee1\u8db3\u4e00\u4e2a\u6761\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_3_Ngan_hang_vua_cho_vay_vua_gop_von\" >\u6848\u4f8b 3\uff1a\u94f6\u884c\u65e2\u63d0\u4f9b\u8d37\u6b3e\u53c8\u8fdb\u884c\u8d44\u672c\u6295\u8d44\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_4_Cong_ty_me_ky_quy_de_cong_ty_con_vay_ngan_hang\" >\u6848\u4f8b 4\uff1a\u6bcd\u516c\u53f8\u63d0\u4f9b\u62b5\u62bc\u54c1\uff0c\u4f7f\u5b50\u516c\u53f8\u80fd\u591f\u4ece\u94f6\u884c\u8d37\u6b3e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\" >\u5173\u4e8e\u62c5\u4fdd\u516c\u53f8\u662f\u5426\u4e0e\u53e6\u4e00\u5bb6\u516c\u53f8\u5b58\u5728\u5173\u8054\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_voi_doanh_nghiep_duoc_bao_lanh_trong_moi_truong_hop_khong\" >\u62c5\u4fdd\u516c\u53f8\u4e0e\u88ab\u62c5\u4fdd\u516c\u53f8\u5728\u6240\u6709\u60c5\u51b5\u4e0b\u90fd\u5b58\u5728\u5173\u8054\u5173\u7cfb\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Chi_dat_mot_trong_hai_nguong_thi_co_ket_luan_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_duoc_khong\" >\u5982\u679c\u53ea\u6ee1\u8db3\u4e24\u4e2a\u95e8\u69db\u4e2d\u7684\u4e00\u4e2a\uff0c\u6211\u4eec\u80fd\u5426\u5f97\u51fa\u62c5\u4fdd\u516c\u53f8\u4e0e\u88ab\u62c5\u4fdd\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u7ed3\u8bba\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Vay_ngan_hang_thuong_mai_thi_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\" >\u5411\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e\u65f6\uff0c\u62c5\u4fdd\u516c\u53f8\u4e0e\u8be5\u94f6\u884c\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Khoan_vay_tu_ngan_hang_nhung_duoc_cong_ty_me_dung_tien_gui_de_dam_bao_thi_tinh_the_nao\" >\u5982\u679c\u6bcd\u516c\u53f8\u4ee5\u5b58\u6b3e\u4f5c\u4e3a\u62b5\u62bc\uff0c\u94f6\u884c\u8d37\u6b3e\u5e94\u5982\u4f55\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_tro_thanh_diem_nong_cua_ky_quyet_toan_2026\"><\/span><b>\u5173\u8054\u65b9\u63d0\u4f9b\u62c5\u4fdd\u5c06\u6210\u4e3a 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u70ed\u95e8\u8bdd\u9898\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u7684 25% \u500d\uff0c\u5e76\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u672a\u507f\u503a\u52a1\u603b\u989d\u7684 50% \u500d\u4ee5\u4e0a\u65f6\uff0c\u62c5\u4fdd\u4f01\u4e1a\u88ab\u89c6\u4e3a\u4e0e\u88ab\u62c5\u4fdd\u4f01\u4e1a\u6709\u5173\u8054\u5173\u7cfb\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_va_khung_nhan_dien_ben_lien_ket\"><\/span><b>\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u9644\u5c5e\u5408\u4f5c\u4f19\u4f34\u8bc6\u522b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u53d6\u4ee3\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u3002\u8be5\u6cd5\u4ee4\u7b2c5\u6761\u5217\u51fa\u4e86\u88ab\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u7684\u4ea4\u6613\u60c5\u5f62\uff0c\u5176\u4e2d\u7b2c2\u6b3ed\u9879\u4e13\u95e8\u9488\u5bf9\u62c5\u4fdd\u548c\u8d37\u6b3e\u6d3b\u52a8\u4ea7\u751f\u7684\u5173\u8054\u5173\u7cfb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e13\u4e1a\u4eba\u58eb\u800c\u8a00\uff0c\u5173\u952e\u5728\u4e8e\u8be5\u6761\u6b3e\u63aa\u8f9e\u7684\u5e7f\u6cdb\u6027\u3002\u8be5\u6761\u6b3e\u4e0d\u4ec5\u6307\u4e24\u5bb6\u4f01\u4e1a\u4e4b\u95f4\u7684\u76f4\u63a5\u8d37\u6b3e\uff0c\u8fd8\u660e\u786e\u6307\u51fa\u201c\u4ee5\u4efb\u4f55\u5f62\u5f0f\u201d\uff0c\u5305\u62ec\u7531\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u4ee5\u53ca\u7c7b\u4f3c\u7684\u91d1\u878d\u4ea4\u6613\u3002\u56e0\u6b64\uff0c\u5728\u8bc4\u4f30\u62c5\u4fdd\u4f01\u4e1a\u662f\u5426\u4e3a\u5173\u8054\u4f01\u4e1a\u65f6\uff0c\u5ba1\u67e5\u8303\u56f4\u5fc5\u987b\u8d85\u8d8a\u5355\u7eaf\u5ba1\u67e5\u4fe1\u8d37\u534f\u8bae\u672c\u8eab\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6211\u4eec\u7684\u54a8\u8be2\u5b9e\u8df5\u4e2d\uff0cMAN \u2013 Master Accountant Network \u603b\u7ed3\u51fa\u4ee5\u4e0b\u51e0\u79cd\u5e38\u89c1\u7684\u4f01\u4e1a\u7c7b\u578b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u7684\u5b50\u516c\u53f8\u4e4b\u95f4\u6709\u4ea4\u53c9\u62c5\u4fdd\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u901a\u8fc7\u56fd\u5185\u94f6\u884c\u8d37\u6b3e\uff0c\u4f46\u9700\u63d0\u4f9b\u5176\u6d77\u5916\u6bcd\u516c\u53f8\u7684\u62c5\u4fdd\u51fd\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u901a\u8fc7\u4fdd\u8bc1\u91d1\u8d37\u6b3e\u7ed3\u6784\u5411\u94f6\u884c\u501f\u6b3e\uff0c\u5e76\u4ee5\u5173\u8054\u65b9\u7684\u5b58\u6b3e\u4f5c\u4e3a\u62b5\u62bc\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\"><\/span><b>\u5224\u65ad\u62c5\u4fdd\u4f01\u4e1a\u662f\u5426\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5016\" aria-describedby=\"caption-attachment-5016\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5016\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5016\" class=\"wp-caption-text\">\u5224\u65ad\u62c5\u4fdd\u4f01\u4e1a\u662f\u5426\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u786e\u5b9a\u62c5\u4fdd\u4f01\u4e1a\u662f\u5426\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684\u5168\u90e8\u5185\u5bb9\uff0c\u8bf7\u53c2\u9605\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u9879\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u53ca\u7c7b\u4f3c\u91d1\u878d\u4ea4\u6613\uff09\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u4f46\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u672a\u507f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002.<\/span><\/i><\/p>\n<p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u8981\u70b9\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_truong_hop_loai_tru_khien_doanh_nghiep_bao_lanh_khong_phat_sinh_quan_he_lien_ket\"><\/span><b>\u4e09\u79cd\u6392\u9664\u6761\u6b3e\u53ef\u9632\u6b62\u62c5\u4fdd\u516c\u53f8\u4e0e\u88ab\u62c5\u4fdd\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5017\" aria-describedby=\"caption-attachment-5017\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5017\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru.jpg\" alt=\"Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5017\" class=\"wp-caption-text\">\u62c5\u4fdd\u516c\u53f8\u4e4b\u95f4\u662f\u5426\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff1f\u6709\u54ea\u4e9b\u4f8b\u5916\u60c5\u51b5\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c5\u6761\u7b2c2\u6b3ed\u9879\u89c4\u5b9a\uff0c\u672c\u9879\u89c4\u5b9a\u4e0d\u9002\u7528\u4e8e\u4ee5\u4e0b\u4e09\u79cd\u60c5\u51b5\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_khong_tham_gia_dieu_hanh_kiem_soat_gop_von_dau_tu\"><\/span><b>\u4fe1\u8d37\u673a\u6784\u4e0d\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\u4eba\u6216\u8d37\u6b3e\u4eba\u662f\u6309\u7167\u76f8\u5173\u6cd5\u89c4\u8fd0\u8425\u7684\u7ecf\u6d4e\u7ec4\u7ec7\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u4fe1\u8d37\u673a\u6784\u6cd5\u7b2c32\/2024\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uff08\u7ecf\u7b2c 96\/2025\/QH15 \u53f7\u6cd5\u5f8b\u4fee\u8ba2\u548c\u8865\u5145\uff09\u4e0d\u5f97\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5982\u672c\u6761\u6b3e a\u3001c\u3001d\u3001e\u3001g\u3001h\u3001k\u3001l \u548c m \u70b9\u6240\u89c4\u5b9a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5173\u952e\u70b9\uff1a <\/b><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u9879\u6709\u6761\u4ef6\u7684\u4f8b\u5916\u60c5\u51b5\uff0c\u5e76\u975e\u57fa\u4e8e\u5b9e\u4f53\u8eab\u4efd\u7684\u81ea\u52a8\u4f8b\u5916\u3002\u5982\u679c\u94f6\u884c\u540c\u65f6\u6301\u6709\u501f\u6b3e\u4f01\u4e1a\u7684\u8d44\u672c\u6216\u53c2\u4e0e\u5176\u7ba1\u7406\u548c\u63a7\u5236\uff0c\u5219\u4ecd\u53ef\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u3002\u5728\u62c5\u4fdd\u4eba\u4e3a\u4fe1\u8d37\u673a\u6784\u7684\u60c5\u51b5\u4e0b\uff0c\u786e\u5b9a\u62c5\u4fdd\u4f01\u4e1a\u662f\u5426\u4e0e\u501f\u6b3e\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u65f6\uff0c\u5fc5\u987b\u63d0\u4f9b\u5177\u4f53\u8bc1\u636e\uff08\u4f8b\u5982\u80a1\u4e1c\u540d\u518c\u3001\u7ba1\u7406\u4eba\u5458\u540d\u5355\u548c\u4f1a\u8bae\u8bb0\u5f55\uff09\u6765\u8bc1\u660e\u5176\u201c\u4e0d\u53c2\u4e0e\u201d\u7684\u4e8b\u5b9e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_chiu_su_chi_phoi_cua_mot_ben_khac\"><\/span><b>\u4e0d\u53d7\u5176\u4ed6\u65b9\u63a7\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\u4eba\u6216\u8d37\u6b3e\u4eba\u662f\u6309\u7167\u7b2c 32\/2024\/QH15 \u53f7\u4fe1\u8d37\u673a\u6784\u6cd5\uff08\u7ecf\u7b2c 96\/2025\/QH15 \u53f7\u6cd5\u5f8b\u4fee\u8ba2\u548c\u8865\u5145\uff09\u8fd0\u8425\u7684\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u5e76\u4e14\u501f\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u4e0d\u662f\u6309\u7167\u672c\u6761\u6b3e b\u3001e \u548c i \u70b9\u7684\u89c4\u5b9a\u76f4\u63a5\u6216\u95f4\u63a5\u53d7\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u53cc\u65b9\u5e76\u4e0d\u62e5\u6709\u5bf9\u65b9\uff0c\u800c\u662f\u90fd\u53d7\u540c\u4e00\u5b9e\u4f53\u63a7\u5236\u3002\u5982\u679c\u5b58\u5728\u53e6\u4e00\u65b9\uff0c\u5219\u6b64\u4f8b\u5916\u60c5\u51b5\u4e0d\u518d\u9002\u7528\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_mua_ban_xu_ly_no_100_von_Nha_nuoc\"><\/span><b>\u56fd\u6709\u503a\u52a1\u4e70\u5356\u53ca\u5904\u7406\u673a\u6784 100%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\u548c\u62c5\u4fdd\u4eba\u662f\u5177\u6709\u6ce8\u518c\u8d44\u672c\u7684\u56fd\u6709\u7ec4\u7ec7\uff0c\u5176\u804c\u80fd\u662f\u4e70\u5356\u548c\u5904\u7406\u503a\u52a1\uff0c\u4f46\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5982\u672c\u6761\u6b3e\u7b2c a \u70b9\u548c\u7b2c c \u70b9\u6240\u89c4\u5b9a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e00\u4f8b\u5916\u4e3a\u6b63\u5728\u8fdb\u884c\u503a\u52a1\u91cd\u7ec4\u7684\u4f01\u4e1a\u626b\u6e05\u4e86\u969c\u788d\uff0c\u9632\u6b62\u503a\u52a1\u4ea4\u6613\u672c\u8eab\u5efa\u7acb\u65b0\u7684\u5173\u7cfb\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_kiem_tra_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_hay_khong\"><\/span><b>\u9a8c\u8bc1\u62c5\u4fdd\u516c\u53f8\u662f\u5426\u4e0e\u53e6\u4e00\u5bb6\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u6d41\u7a0b\u548c\u6b65\u9aa4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4f01\u4e1a\u53ef\u4ee5\u91c7\u53d6\u7684\u4e94\u4e2a\u6b65\u9aa4\uff0c\u4ee5\u786e\u5b9a\u5b83\u4eec\u662f\u5426\u5c5e\u4e8e\u8d37\u6b3e\u3001\u501f\u8d37\u6216\u62c5\u4fdd\u7b49\u5173\u8054\u65b9\u8303\u7574\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u6b65\u2014\u2014\u7f16\u5236\u5b8c\u6574\u7684\u878d\u8d44\u5173\u7cfb\u6e05\u5355\uff1a\u4e0d\u4ec5\u5305\u62ec\u8d37\u6b3e\u534f\u8bae\uff0c\u8fd8\u5305\u62ec\u62c5\u4fdd\u51fd\u3001\u62c5\u4fdd\u627f\u8bfa\u3001\u5907\u7528\u4fe1\u7528\u8bc1\u3001\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u4ee5\u53ca\u5176\u4ed6\u7c7b\u4f3c\u7684\u91d1\u878d\u4ea4\u6613\u3002\u6570\u636e\u6765\u6e90\u5e94\u5305\u62ec\u4e09\u4e2a\u65b9\u9762\uff1a\u4f1a\u8ba1\u8bb0\u5f55\u3001\u6cd5\u5f8b\u6587\u4ef6\u4ee5\u53ca\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u5173\u4e8e\u62c5\u4fdd\u548c\u627f\u8bfa\u7684\u5185\u5bb9\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4\u4e8c\u2014\u2014\u786e\u5b9a\u6240\u6709\u8005\u6743\u76ca\uff1a\u4ece\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u4e2d\u83b7\u53d6\u6240\u6709\u8005\u6743\u76ca\u6570\u636e\uff0c\u5e76\u5c06\u5176\u4e0e\u8425\u4e1a\u6267\u7167\u548c\u80a1\u4e1c\u6216\u6210\u5458\u767b\u8bb0\u518c\u8fdb\u884c\u6838\u5bf9\u3002\u5207\u52ff\u8bef\u7528\u6240\u6709\u8005\u6743\u76ca\u603b\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3 \u2013 \u6309\u5230\u671f\u65e5\u5bf9\u6240\u6709\u503a\u52a1\u8fdb\u884c\u5206\u7c7b\uff1a\u521b\u5efa\u4e00\u4e2a\u8868\u683c\uff0c\u6309\u5230\u671f\u65e5\u5bf9\u6240\u6709\u503a\u52a1\u8fdb\u884c\u5206\u7c7b\uff0c\u5c06\u5176\u5206\u4e3a\u4e2d\u671f\u548c\u957f\u671f\u4e24\u7ec4\uff0c\u5e76\u6ce8\u660e\u6bcf\u4efd\u5408\u540c\u7684\u5230\u671f\u6761\u6b3e\u3002\u6e05\u695a\u5730\u8bf4\u660e\u786e\u5b9a\u672a\u507f\u4f59\u989d\u6240\u7528\u7684\u65f6\u95f4\u548c\u65b9\u6cd5\uff0c\u4ee5\u786e\u4fdd\u5728\u89e3\u91ca\u8fc7\u7a0b\u4e2d\u6570\u636e\u7684\u51c6\u786e\u6027\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4 \u2013 \u8ba1\u7b97\u5e76\u6bd4\u8f83\u7b2c 5 \u6761\u89c4\u5b9a\u7684\u767e\u5206\u6bd4\u9608\u503c\uff1a\u53ea\u6709\u5f53\u4e24\u4e2a\u6761\u4ef6\u540c\u65f6\u6ee1\u8db3\u65f6\uff0c\u4f01\u4e1a\u624d\u80fd\u6210\u7acb\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">\u5173\u8054\u5173\u7cfb<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 5 \u2013 \u68c0\u67e5\u6392\u9664\u4e8b\u9879\uff1a\u6839\u636e d.1\u3001d.2 \u548c d.3 \u4e2d\u63d0\u5230\u7684\u8981\u70b9\uff0c\u6838\u5b9e\u8d37\u6b3e\u4eba\/\u62c5\u4fdd\u4eba\u7684\u6cd5\u5f8b\u5730\u4f4d\u53ca\u5176\u4e0e\u60a8\u4f01\u4e1a\u7684\u6240\u6709\u6743\u548c\u7ba1\u7406\u5173\u7cfb\u3002\u6700\u7ec8\u7ed3\u8bba\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u8bb0\u5f55\uff0c\u7531\u6388\u6743\u4eba\u5458\u7b7e\u7f72\uff0c\u5e76\u9644\u4e0a\u8bc1\u660e\u6750\u6599\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_tinh_huong_thuc_te_khi_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\"><\/span><b>\u5224\u65ad\u62c5\u4fdd\u516c\u53f8\u662f\u5426\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684 4 \u4e2a\u5b9e\u9645\u573a\u666f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5018\" aria-describedby=\"caption-attachment-5018\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5018\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg\" alt=\"4 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5018\" class=\"wp-caption-text\">\u5224\u65ad\u62c5\u4fdd\u516c\u53f8\u662f\u5426\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684 4 \u4e2a\u5b9e\u9645\u573a\u666f\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbe B \u516c\u53f8\u6240\u6709\u8005\u6743\u76ca\u4e3a 2000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u4e3a 3000 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Dong_thoi_thoa_man_hai_dieu_kien\"><\/span><b>\u60c5\u51b5 1\uff1a\u4e24\u4e2a\u6761\u4ef6\u540c\u65f6\u6ee1\u8db3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C \u516c\u53f8\uff08\u4e00\u5bb6\u8d38\u6613\u516c\u53f8\uff0c\u800c\u975e\u4fe1\u8d37\u673a\u6784\uff09\u4e3a B \u516c\u53f8\u63d0\u4f9b 1800 \u4ebf\u8d8a\u5357\u76fe\u7684\u4e2d\u671f\u8d37\u6b3e\u62c5\u4fdd\u3002.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 168px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u7ed3\u679c<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u8bc4\u4ef7<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6240\u6709\u8005\u6743\u76ca<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">(180\/200) x 100 = 90%<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5df2\u8fbe\u6210\uff08\u81f3\u5c11 25%\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u672a\u507f\u8fd8\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">(180\/300) x 100 = 60%<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6570\u636e\uff08\u5728 50% \u4e0a\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u603b\u7ed3\uff1a<\/b><span style=\"font-weight: 400;\"> \u62c5\u4fdd\u4f01\u4e1a\u4e0e B \u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u5982\u679c\u5728\u6b64\u671f\u95f4\u53cc\u65b9\u53d1\u751f\u4efb\u4f55\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5219 B \u516c\u53f8\u5c5e\u4e8e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Chi_dat_mot_dieu_kien\"><\/span><b>\u60c5\u51b5\u4e8c\uff1a\u4ec5\u6ee1\u8db3\u4e00\u4e2a\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u516c\u53f8\u4e3aB\u516c\u53f8\u63d0\u4f9b\u4e861200\u4ebf\u8d8a\u5357\u76fe\u7684\u8d37\u6b3e\u62c5\u4fdd\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ed3\u679c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8bc4\u4ef7<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u6709\u8005\u6743\u76ca<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(120\/200) x 100 = 60%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u8fbe\u6210\uff08\u81f3\u5c11 25%\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u507f\u8fd8\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(120\/300) x 100 = 40%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50% \u6d4b\u8bd5\u672a\u901a\u8fc7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u603b\u7ed3\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0d\u7b26\u5408\u7b2c d \u70b9\u7684\u6761\u4ef6\uff0c\u56e0\u4e3a\u4e24\u4e2a\u95e8\u69db\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ngan_hang_vua_cho_vay_vua_gop_von\"><\/span><b>\u6848\u4f8b 3\uff1a\u94f6\u884c\u65e2\u63d0\u4f9b\u8d37\u6b3e\u53c8\u8fdb\u884c\u8d44\u672c\u6295\u8d44\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">E \u94f6\u884c\u5411 B \u516c\u53f8\u63d0\u4f9b\u4e86 2000 \u4ebf\u8d8a\u5357\u76fe\u7684\u4e2d\u957f\u671f\u8d37\u6b3e\uff0c\u540c\u65f6\u8fd8\u6301\u6709 B \u516c\u53f8 30% \u7684\u51fa\u8d44\u989d\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u4e3b\u51fa\u8d44\u989d 100%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u507f\u8fd8\u4e2d\u957f\u671f\u8d37\u6b3e\u603b\u989d\uff1a66.7%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E \u94f6\u884c\u6309\u7167\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u7684\u89c4\u5b9a\u7ecf\u8425\uff0c\u4f46\u5b83\u5df2\u5411\u501f\u6b3e\u4f01\u4e1a\u6295\u5165\u4e86\u8d44\u91d1\uff0c\u56e0\u6b64\u4e0d\u7b26\u5408\u7b2c d.1 \u70b9\u4e2d\u201c\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u201d\u7684\u6807\u51c6\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u6ca1\u6709\u6392\u9664\u4efb\u4f55\u53ef\u80fd\u6027\uff0c\u8fd9\u610f\u5473\u7740\u62c5\u4fdd\u516c\u53f8\u4e0e B \u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Cong_ty_me_ky_quy_de_cong_ty_con_vay_ngan_hang\"><\/span><b>\u6848\u4f8b 4\uff1a\u6bcd\u516c\u53f8\u63d0\u4f9b\u62b5\u62bc\u54c1\uff0c\u4f7f\u5b50\u516c\u53f8\u80fd\u591f\u4ece\u94f6\u884c\u8d37\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u516c\u53f8\u4ece\u4e00\u5bb6\u72ec\u7acb\u94f6\u884c\u501f\u6b3e1800\u4ebf\u8d8a\u5357\u76fe\u3002\u8be5\u94f6\u884c\u672a\u51fa\u8d44\uff0c\u4e5f\u4e0d\u53c2\u4e0e\u516c\u53f8\u7ba1\u7406\u3002\u4f46\u8be5\u7b14\u8d37\u6b3e\u4ee5B\u516c\u53f8\u6bcd\u516c\u53f8\u5728\u8be5\u94f6\u884c\u7684\u5b58\u6b3e\u4f59\u989d\u4f5c\u62c5\u4fdd\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5c31\u4e0e\u94f6\u884c\u7684\u5173\u7cfb\u800c\u8a00\uff1a\u8fd9\u5c5e\u4e8e\u9664\u5916\u6761\u6b3ed.1\u7684\u8303\u7574\u3002\u7136\u800c\uff0cd\u70b9\u5305\u542b\u4e86\u201c\u4ee5\u5173\u8054\u516c\u53f8\u878d\u8d44\u4e3a\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u201d\u3002\u8fd9\u610f\u5473\u7740\u6b64\u5904\u8ba8\u8bba\u7684\u5173\u7cfb\u5e76\u975eB\u516c\u53f8\u4e0e\u94f6\u884c\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u800c\u662fB\u516c\u53f8\u4e0e\u5176\u6bcd\u516c\u53f8\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u540e\u8005\u52a8\u7528\u4e86\u81ea\u6709\u8d44\u91d1\u4e3a\u8d37\u6b3e\u63d0\u4f9b\u62c5\u4fdd\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u6709\u8005\u6743\u76ca\u6295\u5165 = (180\/200) x 100 = 90%\uff08\u5df2\u5b9e\u73b0\uff09\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u507f\u8fd8\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d = (180\/300) x 100 = 60%\uff08\u5df2\u5b9e\u73b0\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a <\/b><span style=\"font-weight: 400;\">\u7531\u6b64\u4ea7\u751f\u4e86\u4e0e\u6bcd\u516c\u53f8\u7684\u5173\u8054\u65b9\u5173\u7cfb\u3002\u8fd9\u79cd\u60c5\u51b5\u5728\u5b9e\u8df5\u4e2d\u6700\u5bb9\u6613\u88ab\u5ffd\u89c6\uff0c\u56e0\u4e3a\u4f1a\u8ba1\u5e08\u901a\u5e38\u53ea\u5173\u6ce8\u4fe1\u8d37\u534f\u8bae\u4e0a\u5217\u660e\u7684\u5f53\u4e8b\u65b9\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6574\u7bc7\u6587\u7ae0\u4e2d\u6700\u4ee4\u4eba\u5370\u8c61\u6df1\u523b\u7684\u4e09\u4ef6\u4e8b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ea\u6709\u5f53\u62c5\u4fdd\u4f01\u4e1a\u7684\u6240\u6709\u8005\u6743\u76ca\u8fbe\u5230\u81f3\u5c11 25% \u4e14\u672a\u507f\u8fd8\u7684\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u8d85\u8fc7 50% \u65f6\uff0c\u62c5\u4fdd\u4f01\u4e1a\u624d\u88ab\u89c6\u4e3a\u5173\u8054\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d.1\u3001d.2 \u548c d.3 \u4e2d\u7684\u4e09\u9879\u6392\u9664\u6761\u6b3e\u662f\u6709\u6761\u4ef6\u7684\u4f8b\u5916\u60c5\u51b5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u8303\u56f4\u5fc5\u987b\u6db5\u76d6\u62c5\u4fdd\u548c\u7c7b\u4f3c\u7684\u878d\u8d44\u7ed3\u6784\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u6307\u5b9a\u7684\u4fe1\u8d37\u534f\u8bae\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d35\u516c\u53f8\u7684\u878d\u8d44\u7ed3\u6784\u5305\u62ec\u5185\u90e8\u62c5\u4fdd\u3001\u4ea4\u53c9\u62c5\u4fdd\u6216\u7531\u5173\u8054\u878d\u8d44\u6765\u6e90\u62c5\u4fdd\u7684\u8d37\u6b3e\uff0c\u8bf7\u8003\u8651\u54a8\u8be2\u5408\u4f5c\u4f19\u4f34\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u5c06\u4f7f MAN \u2013 Master Accountant Network \u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f\u80fd\u591f\u5728 255 \u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\uff0c\u9002\u7528\u4e8e 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u95f4\u65f6\uff0c\u63d0\u4f9b\u6df1\u5165\u7684\u652f\u6301\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb\u6211\u4eec<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\"><\/span><b>\u5173\u4e8e\u62c5\u4fdd\u516c\u53f8\u662f\u5426\u4e0e\u53e6\u4e00\u5bb6\u516c\u53f8\u5b58\u5728\u5173\u8054\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_voi_doanh_nghiep_duoc_bao_lanh_trong_moi_truong_hop_khong\"><\/span><b>\u62c5\u4fdd\u516c\u53f8\u4e0e\u88ab\u62c5\u4fdd\u516c\u53f8\u5728\u6240\u6709\u60c5\u51b5\u4e0b\u90fd\u5b58\u5728\u5173\u8054\u5173\u7cfb\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e d \u9879\u7684\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u5173\u7cfb\u4ec5\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u4ea7\u751f\uff1a\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u672a\u507f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\uff0c\u4e14\u4e0d\u5c5e\u4e8e d.1\u3001d.2 \u548c d.3 \u9879\u89c4\u5b9a\u7684\u6392\u9664\u60c5\u5f62\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dat_mot_trong_hai_nguong_thi_co_ket_luan_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_duoc_khong\"><\/span><b>\u5982\u679c\u53ea\u6ee1\u8db3\u4e24\u4e2a\u95e8\u69db\u4e2d\u7684\u4e00\u4e2a\uff0c\u6211\u4eec\u80fd\u5426\u5f97\u51fa\u62c5\u4fdd\u516c\u53f8\u4e0e\u88ab\u62c5\u4fdd\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u7ed3\u8bba\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u8981\u8ba4\u5b9a\u4e00\u5bb6\u4f01\u4e1a\u4e0e\u53e6\u4e00\u5bb6\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u8fd9\u4e24\u4e2a\u6761\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thuong_mai_thi_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\"><\/span><b>\u5411\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e\u65f6\uff0c\u62c5\u4fdd\u516c\u53f8\u4e0e\u8be5\u94f6\u884c\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u53d6\u51b3\u4e8e\u5177\u4f53\u60c5\u51b5\u3002\u5982\u679c\u8d37\u6b3e\u4eba\u6216\u62c5\u4fdd\u4eba\u662f\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\uff08\u7b2c32\/2024\/QH15\u53f7\uff0c\u7ecf\u7b2c96\/2025\/QH15\u53f7\u6cd5\u5f8b\u4fee\u8ba2\u548c\u8865\u5145\uff09\u8fd0\u8425\u7684\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u4e14\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5219\u7b26\u5408d.1\u9879\u7684\u4f8b\u5916\u89c4\u5b9a\u3002\u76f8\u53cd\uff0c\u65e2\u63d0\u4f9b\u8d37\u6b3e\u53c8\u63d0\u4f9b\u51fa\u8d44\u7684\u94f6\u884c\u5219\u4e0d\u9002\u7528\u6b64\u9879\u4f8b\u5916\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_tu_ngan_hang_nhung_duoc_cong_ty_me_dung_tien_gui_de_dam_bao_thi_tinh_the_nao\"><\/span><b>\u5982\u679c\u6bcd\u516c\u53f8\u4ee5\u5b58\u6b3e\u4f5c\u4e3a\u62b5\u62bc\uff0c\u94f6\u884c\u8d37\u6b3e\u5e94\u5982\u4f55\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c d \u70b9\u660e\u786e\u89c4\u5b9a\uff0c\u8303\u56f4\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u548c\u6027\u8d28\u7c7b\u4f3c\u7684\u91d1\u878d\u4ea4\u6613\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ec9 \u0111\u1eb7t ra khi \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u00e3 ng\u1ed3i tr\u01b0\u1edbc m\u1eb7t, trong khi \u0111\u00e1ng l\u1ebd n\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi ngay t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean tinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5014"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5014\/revisions"}],"predecessor-version":[{"id":5019,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5014\/revisions\/5019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5015"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}